The Forgotten Weapon: Section 891 And the Origins of U.S. Retaliatory Tax Policy

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Reuven S. Avi-Yonah, Gianluca Mazzoni
DOI: 10.2139/ssrn.5988294
Cited by: 0

Fields of Study & Subjects

Taxation and Legal Issues Corporate Taxation and Avoidance EU Law and Policy Analysis

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint